Monitoring and assessment of counterparties as a condition for financial stability of business

This article examines the pressing issue of counterparty risk management and the need to transform approaches to counterparty verification and monitoring in the context of digitalization and changing legal requirements. The author proposes a comprehensive scoring model for assessing partner reliability, including three sets of indicators: financial ratios, payment discipline, and qualitative factors. Using a weighted assessment method, an integrated rating is formed, allowing for the classification of counterparties into risk groups. Specific cooperation conditions, credit limits, and threat mitigation tools are defined for each category. Implementation of the model facilitates objective decision-making, reduces accounts receivable, identifies fraudulent schemes, and improves financial stability and business efficiency.